EU Forced Labour Regulation: Commission seeks feedback on implementation guidelines and rules on regulators’ information system

The EU Forced Labour Regulation (FLR) is entering into application on 14 December 2027.

The European Commission is required to publish implementation guidelines by 14 June 2026 (i.e. 18 months before the FLR starts to apply).  

On 6 February 2026, the Commission launched a call for evidence to gather stakeholder feedback on the guidelines. 

A few days earlier, the Commission also published a draft Implementing Regulation on the use of the Information and Communication System for Market Surveillance (ICSMS), which is the information technology platform used to facilitate communication between regulators in EU and EFTA countries. 

Now that the amendments to the Corporate Sustainability Due Diligence Directive (CSDDD or CS3D) made by the Omnibus I package (see here) and the amendments to the EU Deforestation Regulation (see here) have been finalised, businesses have turned their attention to the fast-approaching entry into application of the FLR, in view of its broad scope of application, strong enforcement regime, and the current lack of clarity on how forced labour due diligence should be carried out in practice.

Background to the FLR

In short, the FLR prohibits economic operators from placing and making available on the EU market, or exporting from it, any product made with forced labour (for further details, see our previous briefing here). 

This Regulation is particularly far-reaching, as it applies to all products (rather than to a limited list, as is the case, for example under the EU Deforestation Regulation), across all sectors, irrespective of the provenance of the goods (including those made within the EU) or any de minimis threshold, and to any EU or non-EU economic operator. 

Also, there is no differentiated regime for SMEs, although the Regulation provides for a risk-based approach to enforcement, and the size and resources of the economic operators must be taken into account at the enforcement stage.

Unlike other EU regimes tackling global supply chains - such as the CSDDD (see here), the Conflict Minerals Regulation (see here), the Deforestation Regulation (see here), and the Batteries Regulation (see here) - the FLR does not currently set out specific due diligence requirements or customs formalities. However, this may change in the future, as the Commission has been granted delegated powers to establish further formalities for listed products or product groups.

Although the FLR only enters into application from 14 December 2027, it requires the Commission to publish guidelines by 14 June 2026. Given the Regulation’s broad scope and the current lack of clarity on how forced labour due diligence should be carried out in practice, these guidelines are eagerly awaited by industry.

Call for evidence on Commission guidelines

On 6 February 2026, the Commission launched a four-week call for evidence on the FLR implementation guidelines. In parallel, it is conducting targeted consultations with relevant stakeholders, including the Union Network Against Forced Labour Products and the Stakeholder Expert Group on Forced Labour. 

The call for evidence closes on 6 March 2026 and the Commission is expected to adopt the guidelines in Q2 2026. 

The guidelines will be grouped into three main categories: 

• guidelines for competent authorities on practical implementation; 

• guidelines for economic operators on due diligence in relation to forced labour; and 

• guidelines for civil society organisations, victims and other stakeholders on how to submit information concerning potential violations.

The Commission is seeking specific feedback on several topics, including: 

• the main types of evidence to be considered during investigations; 

• the documentation economic operators could provide during the preliminary investigation phase; 

• best practices for conducting forced-labour-related due diligence across product groups and economic sectors; 

• best practices for remediating forced labour and harm caused; 

• complementary resources that would be helpful for understanding and complying with the Regulation; and 

• training or capacity-building support for economic operators.

In its call for evidence, in line with its current simplification exercise of EU sustainability rules, the Commission notes that the “forthcoming guidelines will aim to ensure the predictable and smooth implementation of the FLR, while minimising burdens on administrations and companies”.

Draft Implementing Regulation

In addition, a few days earlier, on 3 February 2026, the Commission called for input on its draft Implementing Regulation setting out the details and functionalities of a forced labour module within the ICSMS, which is the information technology platform used to facilitate communication between market surveillance bodies in EU and EFTA countries. 

The feedback period closes on 3 March 2026 and the Commission is expected to adopt the Implementing Regulation in Q1 2026. 

The draft Implementing Regulation explains how this module is to be used by the Commission, national competent authorities and customs authorities to exchange information necessary for the FLR application.

The ICSMS should be distinguished from the information system of the EU Deforestation Regulation, where in-scope companies need to register and file due diligence statements. Similar reporting obligations do not exist, at least currently, under the FLR. 

It should also be distinguished from the Forced Labour Single Portal, a website to be established by the Commission to inform stakeholders on the implementation of the Regulation, including on the identity of the competent authorities, guidelines, an indicative database of product/geographic forced labour risks, the mechanism for the reporting of alleged violation, etc.

Further reading

For more information on the Forced Labour Regulation, see our previous blog posts:

• EU proposal for a regulation to ban products made with forced labour - “Human rights are not for sale – at any price”

• EU Forced Labour Ban Proposal – start of the trilogues

• Forced Labour Regulation: EU institutions reach political agreement 

• EU: Parliament gives final approval to forced labour ban

• EU Forced Labour Regulation published in the Official Journal

If you would like to discuss any aspect of the Forced Labour Regulation or how to prepare for its application, please reach out to the contacts on this post, or to your usual Linklaters contacts.